Austrian Federal Ministry of Finance

Tax Book 2025

Wage tax & income tax — free and up to date.

7 chapters2025 EditionFree Access

General information on wage tax and income tax7 sections

Personal liability to pay taxp. 8 Wage tax or income taxp. 11 Earnings, incomep. 11 Income from employmentp. 14 Remunerations in kindp. 16 Tax-exempt paymentsp. 18 Tax-reducing expensesp. 21

Tax scales and tax deductions3 sections

Tax scalep. 24 Tax deductionsp. 27 Tax deductions in case of low incomep. 38

Wage tax calculation by your employer10 sections

General provisionsp. 44 Travelling between one’s home and place of workp. 45 Tax-exempt payments by the employerp. 56 Business tripsp. 59 Employers’ contributions to pension fundsp. 63 Miscellaneous remunerationsp. 64 Bonuses and supplementsp. 69 Overtimep. 69 Supplements for night work and night overtime workp. 70 Recalculation by the employerp. 70

What claims may be asserted in the employee tax assessment?14 sections

Special expensesp. 75 Types of special expensesp. 78 Income-related expensesp. 82 Typology of income-related expensesp. 84 Tax regulations for home officep. 101 Lump sums for income-related expensesp. 104 Extraordinary burdensp. 106 Extraordinary burdens for dependantsp. 108 Extraordinary burdens with deductiblesp. 109 Extraordinary burdens without deductiblesp. 114 Extraordinary burdens incurred for disabilitiesp. 115 Extraordinary burdens for disabled childrenp. 122 Official certifications and victim passesp. 125 Family Bonus Plusp. 125

When is Form L 1i to be filled in?2 sections

Income from employment without wage tax deductionp. 140 Income from employment obtained from abroadp. 141

The procedure at the tax office9 sections

Employee tax assessment (“annual tax declaration”)p. 160 Electronic employee tax assessmentp. 162 Employee tax assessment in paper formp. 163 Tax credits, additional tax payments, and advance paymentsp. 166 Taxes due on several pensionsp. 170 Discretionary assessment of evidencep. 171 Disclosure pursuant to section 109a of the Austrian Income Tax Act (Einkommensteuergesetz)p. 173 Objection to a tax office decisionp. 175 Payment in instalments and deferred tax paymentp. 176

Other tax benefits2 sections

Premium-aided retirement provisionsp. 180 Premium-aided pension schemep. 182